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Article
Publication date: 9 September 2021

Clinton Free and Angela Hecimovic

Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The…

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7632

Abstract

Purpose

Through its impact on both demand and supply, the outbreak of novel coronavirus disease 2019 (COVID-19) has profoundly disrupted supply chains throughout the world. The purpose of this paper is to explore the underlying drivers of the supply chain vulnerability exposed by COVID-19 and considers potential future directions for global supply.

Design/methodology/approach

This paper adopts a case study approach, reviewing the automotive manufacturing sector in Australia to illustrate how neoliberal globalisation policy settings have shifted large tracts of manufacturing from the global north to the global south.

Findings

The authors demonstrate the way that neoliberal globalisation policies, facilitated by certain accounting rhetorics and technologies, have consolidated manufacturing in China and Southeast Asia in ways that embed vulnerabilities in global supply chains. The authors present three scenarios for post-COVID-19 supply chains and the accounting techniques likely to garner stronger attention as a result of the pandemic.

Research limitations/implications

The paper illustrates how certain accounting rhetorics and technologies facilitate neoliberal globalisation, embedding supply chain vulnerability that has been exposed by COVID-19. It also suggests how supply chain accounting may develop more robust supply chains in a post-COVID-19 world and sets out an agenda for future research in this area.

Practical implications

A number of practical supply chain accounting and planning technologies are suggested to facilitate more robust supply chains.

Originality/value

This paper draws attention to the neoliberal globalisation policies that have shaped global supply chains as well as how COVID-19, in concert with other geopolitical trajectories, may represent a watershed moment for global supply chains.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 14 October 2019

Paul Andon and Clinton Free

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport…

Abstract

Purpose

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport, overview the other papers presented in this AAAJ Special Issue and draw from this work to scope out future impactful research opportunities in this area.

Design/methodology/approach

A review and examination of the prior literature and the other papers published in this AAAJ Special Issue.

Findings

The paper identifies and summarises three key research themes in the extant literature: financial regulation and assurance; commercialisation and professionalism; and accountability and control. Then it draws from work within these research themes to set out four broad areas for future impactful research.

Research limitations/implications

The value of this paper rests with collating and synthesising several important research issues on the nexus between accounting (broadly defined) and the business of sport, and in prompting future extensions of this work through setting out areas for further innovative accounting research on sport.

Practical implications

The research examined in this paper and the future research avenues proposed are highly relevant to administrators and regulators in sport. They also offer important insights into matters of accounting, accountability, valuation and control more generally.

Originality/value

This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research at the intersection of accounting and sport, this paper also draws attention to underexplored issues pertaining to the rise of integrity and accountability concerns in sport, strategic choices in financial regulation, valuation issues and practices and the rise of technology in sport.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

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Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 3 September 2021

Suresh Cuganesan and Clinton Free

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system…

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1997

Abstract

Purpose

The authors examined how squad members within an Australian state police force perceived and attached enabling or coercive meanings to a suite of management control system (MCS) changes that were new public management (NPM) inspired.

Design/methodology/approach

The authors conducted a longitudinal case study of a large Australian state police department utilizing an abductive research design.

Findings

The authors found that identification processes strongly conditioned the reception of the MCS changes introduced. Initially, the authors observed mixed interpretations of controls as both enabling and coercive. Over time, these changes were seen to be coercive because they threatened interpersonal relationships and the importance and efficacy of squads in combating serious and organized crime.

Research limitations/implications

The authors contributed to MCSs literature by revealing the critical role that multifaceted relational and collective identification processes played in shaping interpretations of controls as enabling–coercive. The authors build on this to elaborate on the notion of employees’ centricity in the MCS design.

Practical implications

This study suggests that, in complex organizational settings, the MCS design and change should reckon with pre-existing patterns of employees’ identification.

Originality/value

The authors suggested shifting the starting point for contemplating the MCS change: from looking at how what employees do is controlled to how the change impacts and how employees feel about who they are. When applied to the MCS design, employee centricity highlights the value of collaborative co-design, attentiveness to relational identification between employees, feedback and interaction in place of inferred management expectations and traditional mechanistic approaches.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 8 August 2019

Emma McDaid, Christina Boedker and Clinton Free

Online ratings and reviews have recently emerged as mechanisms to facilitate accountability and transparency in the provision of goods and services. The purpose of this…

Abstract

Purpose

Online ratings and reviews have recently emerged as mechanisms to facilitate accountability and transparency in the provision of goods and services. The purpose of this paper is to examine the nature and outcome of the accountability that online ratings and reviews create in the sharing economy.

Design/methodology/approach

The study draws on 30 face-to-face and Skype interviews with Airbnb guests and hosts as well as on secondary materials, including content from Airbnb data analytic reports.

Findings

The authors demonstrate that face-saving practices widely condition user ratings and comments. Face saving occurs when individuals attempt to preserve their own identity and the identity of others during a social interaction. At Airbnb, the authors find that reviewers adopt three distinct face-saving strategies: the use of private reviewing channels, the creation of tactful reviews and refraining from reviewing entirely. The authors also find that users are sceptical of rating metrics and public comments and draw upon a wide range of alternative sources, such as private messaging and other publicly available resources, in their decision making.

Originality/value

This paper highlights the overwhelmingly positive character of Airbnb ratings and reviews. It proposes the concept of crowdbased accountability as a limited, partial form of assurance for sharing economy users. Guests and hosts alike prioritise face-saving practices over reviewer responsibilities to provide authentic, reliable accounts to the public. Consequently, reviewers effectively remove the risk of sanctions for those in the network who underperform.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 9 October 2020

Ellie Chapple, Kathleen Walsh and Yun Shen

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 1 January 1999

Paul Andon and Clinton Free

As the new millennium draws near, the business world is experiencing a number of radical changes on a global scale. Globalisation, information technology, increasing…

Abstract

As the new millennium draws near, the business world is experiencing a number of radical changes on a global scale. Globalisation, information technology, increasing competitive pressures and changing international law have set the scene for a vastly changing business environment for the 21st century. The future prosperity of the accounting profession will depend on its ability to manage this change and to be prepared to adapt to capitalise on new opportunities. In particular, the Big‐5, with their immense size and resource pool, are well placed to respond to and take advantage of these changes in the global business environment. The impact of the response of the Big‐5 to the anticipated market parameters of the new millennium raises a number of interesting issues in terms of the impact they have on the various segments of both the accounting profession and the entire business community.

Details

Pacific Accounting Review, vol. 11 no. 1/2
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 10 August 2015

Clinton Free

This article aims to review popular frameworks used to examine fraud and earmarks three areas where there is considerable scope for academic research to guide and inform…

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2825

Abstract

Purpose

This article aims to review popular frameworks used to examine fraud and earmarks three areas where there is considerable scope for academic research to guide and inform important debates within organisations and regulatory bodies.

Design/methodology/approach

The article reviews published fraud research in the fields of auditing and forensic accounting, focusing on the development of the dominant framework in accounting and fraud examination, the fraud triangle. From this review, specific avenues for future research are identified.

Findings

Three under-researched issues are identified: rationalisation of fraudulent behaviours by offenders; the nature of collusion in fraud; and regulatory attempts to promote whistle-blowing. These topics highlight the perspective of those directly involved in fraud and draw together issues that have interested researchers in other disciplines for decades with matters that are at the heart of contemporary financial management across the globe.

Originality/value

In spite of the profound economic and reputational impact of fraud, the research in accounting remains fragmented and emergent. This review identifies avenues offering scope to bridge the divide between academia and practice.

Details

Meditari Accountancy Research, vol. 23 no. 2
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 6 July 2015

Paul Andon, Clinton Free and Benjamin Scard

– The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.

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12539

Abstract

Purpose

The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.

Design/methodology/approach

Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights individual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011.

Findings

The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative distribution of identified cases among these pathways. It also identifies the prevalence of gambling, female offenders, small and medium enterprises as victims, as factors in fraud, as well as the relatively unsophisticated methods in much accountant fraud. In addition, it establishes the importance of situational attitude in moderating inherent character as it relates to fraudulent behaviour and the variable importance of the fraud triangle elements across the pathways to accountant fraud.

Originality/value

This paper provides direct evidence on the nature and pathways to accountant fraud, thus improving understanding of a significant category of occupational fraud. The evidence challenges conventional characterisations of accountant fraud offenders in prior research.

Details

Accounting Research Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 2 January 2014

Paul Andon and Clinton Free

Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media…

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2709

Abstract

Purpose

Arguing that the print media act as a claims-making forum for the social construction and contestation of crises, the aim of this paper is to explore how the print media mediated two audits commissioned following a high-profile salary cap breach in the National Rugby League (NRL) in Australia.

Design/methodology/approach

This paper draws upon critical discourse analysis to examine the media coverage of the two audits by the two major Australian media organisations, News Limited and Fairfax Media Limited. The analysis is based on a qualitative study complemented by quantitative techniques that explore critical incidents and representations in the daily press.

Findings

The paper illustrates the way in which News Limited, the owner of the infringing club, mobilised its media platform to promote favourable viewpoints and interpretations and how these were challenged in the Fairfax press. Evidence of both coverage bias and statement bias in the treatment of the two audits is produced.

Originality/value

This paper provides evidence that commercial interests of owner/publishers coloured media coverage of the two audits, which were central pillars of the crisis management strategy of News Limited and the NRL. Implications for the media's contribution to public accountability, accounting outputs and impression management, and the growing commercial diversification and reach of media outlets are considered.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of over 2000